There is a system for preparing ledger sheets according to management accounting, as well as financial statements according to financial accounting (see Patent Document 1). In this system, account item attributes are acquired from a financial accounting system, independently of an account item system according to financial accounting, and rearrangement means and adjustment means are memorized in a memory device, such that financial statements aggregated by the financial accounting system are rearranged and adjusted via the rearrangement means and the adjustment means. The system is capable of preparing the financial statements according to financial accounting in conjunction with the financial accounting system, and further capable of preparing the ledger sheets according to management accounting by rearranging and adjusting the financial statements.    Patent Document 1: Japanese Laid-Open Patent Publication No. 2005-99904